Duke  University  Libraries 

A  bill  to  be  en 
Conf  Pam  #240 


[House  OF  Representatives,   No.  337. — Secret.] 

HOUSE  OF  REPRESENTATITES,  January  18,  1865.— Read 
first  and  second  times,  made  order  of  the  day  for  Friday,  20th  Jan- 
uary, and  ordered  to  lie  printed. 

[By  Mr.  Lyok,  from  Committee  of  Ways  and  Means. 


A.    BILL 

To  be  entitled  An  Act  to  levy  additional  taxes  for  the  year  1865, 
for  the  support  of  the  Government. 

1  The  Congress  of  the  Confederate  States  of  America  do  enact, 

2  That  upon  all  subjects  of  taxation  under  existing  tax  laws  levy- 

3  ing  taxes  for  the  present  year,  except  as  hereinafter  otherwise 

4  provided,  there  shall  be' assessed   and  levied   an  additional  tax 

5  of  one  hundred  per  centum   upon  the  presest  tax  on  the  same 

6  sul'jects  of  and  for   the   jear  eighteen  handrcd  and  sixty  five, 

7  including  the  specific  taxes  and  all  taxe^  on  sales  duri  ng  the  year 

8  eighteen  hundred  and  sixty-five,   whether  made  before  or  after 

9  the  passage  of  this  Act,  and  not  expressly   excepted  or  other- 

10  wise  provided  by  this  Act ;  which  tax  shall  be  payable  in  Con- 

11  federate  Treasury  notes  of  the  new  issue  at  par,  or  in  the  cer- 

12  tificates  of  indebtedness   authorized  by  "An  Act  to  reduce  the 
IScurrency  and  authorize  a  new   issue  of  notes  and  bonds,"  ap- 

14  proved  February  seventeen,  eighteen  hundred  and  sixty-four,  at 

15  the  rate  of  one  hundred  and  five  dollars  for  every  one  hundred 


1 

16  dollars  of  said  certificates;  but  without  any  allowance  for  inter- 

17  est,  »nd  the  same  shall  be  collected  at  the  same   times  with  the 

18  other  taxes  on  the   same   subjects  under   existing  laws.     And 

19  where  any  tax  for  1865  has  been  collected  prior  to  the  passage 

20  of  this  Act,  the  one  hundred  per  cent,  additional  tax  thereoa 

21  shall  be  collected  as  soon  as  practicable  after  its  passage. 

1  Sec  2.    That  the  provisos  to  the  first  paragraph  of  the  first 

2  section  of  the  Act  passed  the  fourteenth  day  of  June,  eighteen 

3  hundred  and  sixty-four;  entitled  "An  Act  to  amend  the  tax  laws," 

4  and  the  second  paragi-aph  of  the  eighth  section  of  the  said  act 

5  be  and  the  same  are  hereby  repealed ;  saving,  however,  to   all 

6  persons  all  rights  heretofore  accrued  to  them  by  virtue  of  the 

7  same. 

1  Sec.  3.     In  the  jear  1865,  and  in  each  succeeding  year  there- 

2  after  durirg  the  continuance  of  the  existing  war   between  the 

3  United  States  and  the  Confederate  State?,  there  shall  be  levied 

4  and  ccllected  the  tax  in  kind  on  the  products  of  property   cm- 

5  ployed  in  agriculture  as  now   provided   by  law,  without  deduc- 

6  tion  or  abatement  from  the  assessed  tax  on  the  property  so  ein- 

7,  ployed. 

1  Sec.  4.     In  and  for  the  year  1865  there  shall,  instead  of  the 

2  income  tax  now  provided  by  law,  be  levied  and  collected  a  tax 

3  of  twenty  per  cent  on  the  gross  amount  of  all  incomes  derived 

4  from  property  other  than  that  employed  in  agriculture,  or  de- 

5  rived  from  any  source  or  subject  from  which  a  tax  on  income  is 


t 

6  now  provided  by  law ;  the  said  tax  to  be  levied  and  collected 

7  according  to  the  assessments  thereof  required  by  existing  laws. 
.  1  Sec.  5.     That  upon  the  failure  of  any  person,  copartnership, 

2  joint  stock  company,  corporation,  or  any   other  association  of 

3  persons,  to  pay  the  taxes  levied  by  this  A.ct,  at  such  times  and 

4  places  as  the  collector  moy  prescribe  by  public  notice,  such  per- 

5  sons,  copartaerships,  joint  stock  companies,  corporations  or  as- 

6  sociations  of  persons,  shall  be  deemed  and  held  as  defaulters, 

7  and  shall  pay  a  penalty  of  ten  per  cent  upon  the  amount  of  tax 

8  due,  and  lie  subject  to  all  the  provisions  of  existing  laws  author- 

9  izing  the  seizure  and  sale  of  property  for  non-payment  of  taxes. 

1  Sec.  6.     Jf  any  state  sholl  elect  to  pay  the  taxes  imposed    by 

2  this  Act  upon  its  citizens,  notice  thereof  must  be  given  to  the 

3  Secretary  of  the  Treasury  on  or  before  the  Ist  of   April  next,  - 

4  whereupon  he  shall  estimat??  the  probable  sum  of  the  tax  for  the 

5  state  so  applying  and  notifj-  the  Governor  thereof,  and  upon 

6  the  payment  of  not  less  thin  three-fourths  of  the  sum  so  estima- 

7  ted  being  made  on  or  before  the  Ist  of  June,  1865,  it  shall  bo 
S  the  duty  of  the  Secretary  of  the  Treasury  to  instruct  the  tax 
9  collectors  in  the  state  so  making  payment  to  suspend  the  collec- 

10  tion  of  tlie  taxes  imposed   by  this  Act.     And  when  the  full  re- 

1 1  turns  shall  have  been  received  and  the  true  sura  of  the  tax  as- 

12  certained,  then  the  final  settlement  with  the  State  shall  be  made 

13  and  the  sum  of  the  remainder   bo  collected,  and  when  paid  the 

14  Secretary  of  the  Treasury  shall  give  notice  that  the  said  taxes 

15  have  been  fully  paid  ar,d  discharged  to  the  tax  collector  of  the 

16  said  state. 


AMENDMENT 

Oflfered  by  Mr.  VVickham,  and  ordered  to  be  printed. 

1  Any  person  vrho,  by  reason  of  the  occupancy  of  his  property 

2  by  the  enemy,  or  by  hindcrance  from  the  nse  of  such  property 

3  by  reason  of  the  proximity  of  the  enemy,  has  been  prevented 

4  from  making  a  support  from  such  property  for  the  persons  and 

5  animals  living  and  employed  on  such  property,  shall  be  e:^empt 

6  from  taxation  on  such  property  for  the  year  in  -which  snch  occu- 

7  paBcy  or  hinderance  occurred. 


penmalipe* 

pH8.5 


